1.audit 审计 @ ;@ ~ =w
2.attestation 鉴证 i#^Y QCy
3.credibility 可信赖程度 ZXL'R | ?
4.audit of financial statements 财务报表审计 F Z RnIg
5.agreed-upon procedures 执行商定程序 @U3z@v]s(h
6.high levels of assurance 高水平保证 e v0>j4Q
7.compilation 编制 `k*;%}X\
8.reliability 可靠性 Kxa1F,dZ
9.relevance 相关性 #_x5-?3
10.professional skepticism 职业谨慎 tBfmjxv
11.objectivity 客观性 FfxD=\
12. professional competence 专业胜任能力 _;0RW
13.Senior/CPA-in-charge 项目经理 {chZ&8)f
14.audit engagement letter 业务约定书 1_Ks*7vuq
15.recurring audit 连续审计 mA$86 X_
16.the client 委托人 l53Q"ajG
17.change CPA 更换注册会计师 aeI0;u
18.the existing CPA 现任注册会计师 7.Z -
19.the successor CPA 后任注册会计师 T)%6"rPL3!
20.the preceding CPA前任注册会计师 sV-P R]
21.issue the audit report 出具审计报告 Q"U%]2@=
22.expert 专家 )ii aT~
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23.the board of directors 董事会 D
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24.knowledge of the entity‘ s business 了解被审计单位情况 B6;>V`!
25.assess material misstatement risks评估重大错报风险 nS h~ mP
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 XN6$TNsD$
27.a general knowledge of —— 初步了解―――的情况 ,Y6] x^W
28.a more knowledge of—— 进一步了解的情况 XkkzY5rxOc
29.the prior year‘s working papers 以前年度工作底稿 KQb&7k .
30.minutes of meeting 会议纪要 iPV-w_HQ
31.business risks 经营风险 K
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32.appropriateness 适当性 T n/Z s|
33.accounting estimate 会计估计 k!z<=WA
34.management representations 管理层声明 u=qaz7E
35.going concern assumption 持续经营假设 aNY-F)XWa
36.audit plan 审计计划 +6l# hO7h
37.significant audit areas 重点审计领域 u?fM.=/N
38.error 错误 =H8FV09x}
39.fraud舞弊 v4Rci^ 8
40.modified or additional procedures 修改或追加审计程序 0HU0p!yt&
41.misappropriation of assets 侵占资产 P
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42.transactions without substance 虚假交易 3) d }3w {
43.unusual pressures 异常压力 2A@oa
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44.the suspected noncompliance 涉嫌存在违法行为 sbX7VfAR`
45.materialiy 重要性 Nu?A>Q
46.exceed the materiality level 超过重要性水平 7FPSBvU#/
47.approach the materiality level 接近重要性水平 ) 3"!Q+
48.an acceptably low level 可接受水平 kppi>!6
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ~XP |dn}
50.misstatements or omissions 错报或漏报 . )+c01
51.aggregate 总计 52
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52.subsequent events 期后事项 7g ]mrI@
53.adjust the financial statements 调整财务报表 h!JyFc
54.perform additional audit procedures 实施追加的审计程序 2Sa{=x
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55.audit risk 审计风险 6;:D!},'c
56.detection risk 检查风险 yA"?Hv \o;
57.inappropriate audit opinion 不适当的审计意见 oy#(]K3`O
58.material misstatement 重大的错报 )-1e} VF(U
59.tolerable misstatement 可容忍错报 zj]
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60.the acceptable level of detection risk 可接受的检查风险
